2022 (1) TMI 1227

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....led an affidavit of one Mr. Saurabh Yadav, Deputy Commissioner of Income Tax, Central Circle 6(2), Mumbai affirmed on 24th January, 2022. Mr. Saurabh Yadav admits in his affidavit that there are errors in Column No.8 and 9 of the Form for re-opening but according to him these are bonafide mistakes. Mr. Yadav has no personal knowledge. Mr. Yadav is not the person who either filled up the Form for r....

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....ntral-3, Mumbai who are the officers who have signed on the Form for re-opening under Section 151 of the Act, to explain the basis on which re-opening was approved when the form had errors. If these three officers or any of them is not in service, such person need not file the affidavit but the others in that case will mention when this person retired in their respective affidavit. 3. The affidav....